LLMs show promise at catching fraudulent backtests with new calibration bench...

LLMs fail as automated auditors when document contamination scales, study finds

HQ arXiv: AI + Accounting arXiv · 16d ago · 1 min read

Research testing Google Gemini 3.0 Pro on 450 planted document errors reveals LLMs suffer batch-size degradation and confident hallucination—critical vulnerabilities for automated audit applications.

SerenAI system generates verifiable audit predictions via state-transition mo...

HQ arXiv: AI + Accounting arXiv · 19d ago · 1 min read

Researchers propose SerenAI, an LLM-based state-transition system that outputs auditable, verifiable predictions instead of unconstrained text—addressing the need for traceable AI in legal, financi...

VERA-8B Model Flags Audit Risks from SEC Filings Before Enforcement

HQ arXiv: AI + Accounting arXiv · 28d ago · 1 min read

New 8B-parameter LLM VERA-8B identifies audit risks in SEC filings with evidence-grounded reasoning, addressing the gap between general financial language models and audit-specific requirements for...

Researchers propose LEDGER framework to audit LLM agent workflows

HQ arXiv: AI + Accounting arXiv · 1mo ago · 1 min read

LEDGER introduces claim-to-evidence trace graphs to make LLM agent outputs auditable, addressing the challenge of verifying correctness in autonomous workflows that execute code, edit files, and ge...

LLMs lower audit standards when primed with repair context, study finds